UK High Income Child Benefit Charge calculator
Estimate the UK High Income Child Benefit Charge from your adjusted net income and the number of children, using dated GOV.UK and HMRC figures for 2026/27 and 2025/26.
A clear answer. Here’s how.
Adjusted net income is your taxable income less reliefs paid gross, less £1.25 for every £1 of Gift Aid and relief-at-source pension contributions. If it is over £60,000 you repay 1% of the Child Benefit for every £200 over it, and all of it from £80,000. The percentage is rounded down to a whole number, Child Benefit is the weekly rate (£27.05 for the eldest or only child, £17.90 for each other child in 2026/27) times the weeks, rounded down to the pound, and the charge is rounded down to the pound, as section 681C of the Income Tax (Earnings and Pensions) Act 2003 says. The tax year you choose sets the threshold and the weekly rates, and the calculator refuses to run if no dataset covers today’s date.
What this does not include
- Partners. If you and your partner are both over the threshold, the one with the higher adjusted net income pays: enter that person’s income. The tool does not compare the two of you or work out who must pay.
- Choosing to opt out of Child Benefit payments, which stops the charge, and how the charge is paid (PAYE tax code or Self Assessment).
- Children who start or stop being claimed part-way through the year, or different numbers of weeks for different children: the same number of weeks is used for every child.
- Reliefs that reduce adjusted net income other than the ones asked for here, such as trading losses beyond what you enter as reliefs paid gross, and the final amount on your tax return, which HMRC checks.
- Guardian’s Allowance, other benefits and the benefit cap.
- HMRC’s own Child Benefit tax calculator remains the authority on your charge. HMRC’s PAYE manual gives a 2024/25 example of £453 for 40% of £1,331.20; that does not follow from its own percentage (40% of £1,331.20 is £532.48), so this tool follows the law as written and does not use that figure.
How this is checked
4 reference checks passed These 4 cases were run when this page was built, on 20 October 2026, and all reproduce within the stated tolerance. The same cases are part of the automated tests that run on every change to Toolmoz. Engine version 1.
See the checks and where each expected answer comes from
Case 1
- Inputs
- Tax year 2026-27Total taxable income (£) 70000Reliefs paid gross (£) 4750Gift Aid donations (£ you gave) 1000Pension contributions with basic rate relief added by your provider (£ you paid) 0Children you get Child Benefit for 1Weeks of Child Benefit in the tax year 52
- Expected, and what Toolmoz gave
- Adjusted net income expected 64000, Toolmoz 64000
- Where the expected answer comes from
- GOV.UK: Personal Allowances, adjusted net income (example: £70,000 of income gives an adjusted net income of £64,000)
- Allowed difference
- exact
Case 2
- Inputs
- Tax year 2026-27Total taxable income (£) 70000Reliefs paid gross (£) 4750Gift Aid donations (£ you gave) 1000Pension contributions with basic rate relief added by your provider (£ you paid) 0Children you get Child Benefit for 1Weeks of Child Benefit in the tax year 52
- Expected, and what Toolmoz gave
- Child Benefit for the year expected 1406, Toolmoz 1406Percentage of Child Benefit charged expected 20, Toolmoz 20High Income Child Benefit Charge expected 281, Toolmoz 281
- Where the expected answer comes from
- legislation.gov.uk: Income Tax (Earnings and Pensions) Act 2003, section 681C (percentage, and rounding down of the Child Benefit and the charge)
- Allowed difference
- exact
Case 3
- Inputs
- Tax year 2025-26Total taxable income (£) 70000Reliefs paid gross (£) 0Gift Aid donations (£ you gave) 0Pension contributions with basic rate relief added by your provider (£ you paid) 0Children you get Child Benefit for 1Weeks of Child Benefit in the tax year 52
- Expected, and what Toolmoz gave
- Child Benefit for the year expected 1354, Toolmoz 1354High Income Child Benefit Charge expected 677, Toolmoz 677
- Where the expected answer comes from
- HMRC: Child Benefit, Guardian’s Allowance and tax credits, rates and allowances
- Allowed difference
- exact
Case 4
- Inputs
- Tax year 2026-27Total taxable income (£) 85000Reliefs paid gross (£) 0Gift Aid donations (£ you gave) 0Pension contributions with basic rate relief added by your provider (£ you paid) 0Children you get Child Benefit for 3Weeks of Child Benefit in the tax year 52
- Expected, and what Toolmoz gave
- Child Benefit for the year expected 3268, Toolmoz 3268High Income Child Benefit Charge expected 3268, Toolmoz 3268
- Where the expected answer comes from
- HMRC: Child Benefit, Guardian’s Allowance and tax credits, rates and allowances
- Allowed difference
- exact
What this shows: the engine reproduces independently worked values for these cases. It does not prove every possible input is right. To test an answer you were given, see how to check a number; to see what is and is not checked across Toolmoz, see the accuracy ledger.
See a worked example
Worked example
A fixed demonstration, separate from the values you enter above.
- Tax year
- 2026/27 (6 April 2026 to 5 April 2027)
- Total taxable income (£)
- 70000
- Reliefs paid gross (£)
- 4750
- Gift Aid donations (£ you gave)
- 1000
- Pension contributions with basic rate relief added by your provider (£ you paid)
- 0
- Children you get Child Benefit for
- 1
- Weeks of Child Benefit in the tax year
- 52
Example result
| Item | Amount (£ or %) |
|---|---|
| Adjusted net income | 64,000 |
| Threshold | 60,000 |
| Child Benefit for the year | 1,406 |
| Percentage charged | 20% |
| High Income Child Benefit Charge | 281 |
Valid for United Kingdom tax year 2026/27 (6 April 2026 to 5 April 2027). Source: official GOV.UK and HMRC pages, linked below. Reviewed on 18 October 2026. These are the rules in force today. Child Benefit is the weekly rate for your children (£27.05 a week) for 52 weeks, rounded down to the pound. The full charge applies from £80,000. If your partner has a higher adjusted net income and is also over the threshold, they pay: enter their figures. Estimate only, not tax, legal or financial advice: see what is not included below.